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Taxation › Tax Commissions › State and Local Government

Vorys, Sater, Seymour and Pease LLP

Ohio Supreme Court Doubles Down on Applying a Plain and Ordinary Meaning to Sales Tax Exemptions

Vorys, Sater, Seymour and Pease LLP on

On August 13, 2025, the Ohio Supreme Court overturned the Ohio Board of Tax Appeals (BTA) and the Ohio Tax Commissioner in Claugus Fam. Farm, L.P. v. Harris, 2025-Ohio-2807, Slip Opinion No. 2025-Ohio-2807, thereby allowing...more

Steptoe & Johnson PLLC

West Virginia Legislature Passes Bill Changing Oil and Gas Property Tax Valuation Methodology

Steptoe & Johnson PLLC on

On Friday, March 11, 2022, the West Virginia Legislature passed H.B. 4336, which changes the methodology the State Tax Commissioner utilizes for oil and gas property tax valuation. ...more

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